BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
COLLECTION
DIVISION OF THE
UTAH STATE TAX
COMMISSION, :
)
Petitioner, : INFORMAL DECISION
) SALES TAX
LICENSE
v. : REVOCATION REQUEST
)
XXXXX, :
c/o XXXXX, ) Appeal No. 86-0153
: Sales Tax
No. XXXXX
Respondent. )
_____________________________________
STATEMENT OF CASE
This
is a Decision from an Informal Hearing regarding the sales tax license
revocation of XXXXX c/o XXXXX (Respondent) requested by the Collection Division
of the Utah State Tax Commission (Petitioner).
The
Sales Tax License Revocation Hearing was held on XXXXX, at 9:00 a.m. in the
offices of the Utah State Tax Commission.
James E. Harward, Hearing Officer, heard the matter for and in behalf of
the Tax Commission. XXXXX represented
the Respondent. XXXXX, Field Unit
Supervisor, represented the Petitioner.
Respondent
testified that he was aware of his sales tax liability and that he owed $$$$$
including penalties and interest. He
testified that he was trying to sell the assets to pay the Small Business
Administration loan. He said that if the business were closed, it would be
difficult to sell, and that he had no income to pay the tax liability, but that
he anticipated clearing up his tax liability by the end of July, XXXXX, by
paying $$$$$ to $$$$$ per month.
Petitioner
testified that the Respondent filed his returns the morning of the hearing,
XXXXX. Petitioner testified further
that the business was closed down in XXXXX, and that the SBA loan secured all
of Respondent's assets. Petitioner said
that Respondent needed time to sell the business and that he had a prospective
buyer, but that the sale would not cover the Respondent's tax liability.
After
reviewing the evidence presented and the written documentation submitted, the
Commission makes the following determinations:
FINDINGS
1. Respondent was issued a Sales Tax License
No. XXXXX. Respondent is not
incorporated.
2. Respondent was responsible for the collection
of sales tax on the sale of his goods and services and was required to remit
these taxes to the State Tax Commission.
Utah Code Ann. § 59-15-5 (1953).
3. Respondent did not properly remit the full
amount of sales tax collected each quarter.
4. The Utah State Tax Commission is vested with
the authority to revoke the license of "any person violating any provision
of the [Sales Tax] Act . . . ." Utah Code Ann. § 59-15-3 (1953).
DECISION AND ORDER
THEREFORE, IT IS HEREBY DECIDED:
1. That Respondent's Sales Tax License No.
XXXXX is hereby revoked for failure to comply with the provisions of the Utah
Sales Tax Act, Utah Code Ann. § 59-15-5
(1953).
2. That Respondent is ordered to close the
doors of XXXXX and to deliver his sales tax license to the Utah State Tax
Commission. Failure to comply with this
order may result in criminal prosecution being taken against the Respondent.
3. The revocation of Respondent's sales tax
license is effective immediately, unless the Respondent requests in writing,
within three working days from receipt of this decision, that the Commission
stay the execution of this order for thirty (30) days, provided the Respondent
is able to prove that the following conditions have been met:
a. A bond has been posted in the amount of the
tax, penalty, and interest that is currently delinquent and due. The bond must be in the form of a cashier's
check, certificate of deposit, surety bond, or cash; and
b. An account has been opened in a local
financial institution by the end of the first banking day following receipt of
this decision. The account must name
the Respondent's company and the Utah State Tax Commission as co-owners. In addition, the Respondent must make weekly
deposits into the account in the amount of the current accruing sales tax
liability.
DATED
this 7 day of August, 1986.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco
Commissioner